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关于联网审计与连续审计的理论研究 被引量:1

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摘要 随着全球计算机技术的飞速发展和互联网的普及,我国部分企业在信息化建设方面也取得了重大进步。高信息化对企业内部审计信息化的发展提出了严峻的挑战。联网审计、连续审计等新型审计模式成为审计信息化发展的必然趋势。
作者 徐俊丹
出处 《中国市场》 2014年第6期68-69,共2页 China Market
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